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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-58-4

Collection and administration

Official textsdlegislature.gov

The tax imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ensure that all amusement machines that are available to the public are taxed.

Last amended: Source: SL 1985, ch 87 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 7.

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In this chapter (9 sections)
  1. 10-58-1 · Gross receipts tax imposed--Amusement device…
  2. 10-58-3 · Exemption from local fees and taxes
  3. 10-58-4 · Collection and administration
  4. 10-58-5 · Disposition of tax proceeds
  5. 10-58-9 · Collection and enforcement
  6. 10-58-10 · Classification of violations
  7. 10-58-11 · Exemption for video lottery machines--Gross receipts…
  8. 10-58-12 · Exemption of gaming proceeds
  9. 10-58-13 · Promulgation of rules
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